2026 Retirement & Savings Account Contribution Limits
📋 Sources: IRS.gov · IRS Notice 2024-80 · IRS Publication 969
The IRS adjusts contribution limits annually for inflation. For 2026, the 401(k) limit holds at $23,500, Roth and Traditional IRA limits stay at $7,000, and HSA limits rise to $4,300/$8,550. The big story: SECURE 2.0's super catch-up for ages 60–63 is now fully in effect at $11,250 extra.
All 2026 Contribution Limits — Full Table
| Account Type | 2026 Base Limit | Catch-Up (Age) | Max Total |
|---|---|---|---|
| 401(k) | $23,500 | +$7,500 (50–59, 64+) +$11,250 (60–63) SECURE 2.0 |
$31,000 or $34,750 |
| 403(b) | $23,500 | +$7,500 (50–59, 64+) +$11,250 (60–63) SECURE 2.0 |
$31,000 or $34,750 |
| Governmental 457(b) | $23,500 | +$7,500 (50–59, 64+) +$11,250 (60–63) SECURE 2.0 |
$31,000 or $34,750 |
| 401(k) — Total w/ Employer Employee + employer contributions |
$70,000 | +$7,500 (50–59, 64+) +$11,250 (60–63) |
$77,500 or $81,250 |
| Traditional IRA | $7,000 | +$1,000 (50+) | $8,000 |
| Roth IRA Subject to income limits |
$7,000 | +$1,000 (50+) | $8,000 |
| SIMPLE IRA | $16,500 | +$3,500 (50–59, 64+) +$5,250 (60–63) SECURE 2.0 |
$20,000 or $21,750 |
| SEP-IRA | $70,000 | None | $70,000 |
| Solo 401(k) — Employee | $23,500 | +$7,500 (50–59, 64+) +$11,250 (60–63) |
$31,000 or $34,750 |
| Solo 401(k) — Total Employee + employer (profit sharing) |
$70,000 | +$7,500 (50–59, 64+) +$11,250 (60–63) |
$77,500 or $81,250 |
| HSA — Self-Only Coverage | $4,300 | +$1,000 (55+) | $5,300 |
| HSA — Family Coverage | $8,550 | +$1,000 (55+) | $9,550 |
| Health FSA | $3,300 | None | $3,300 |
| Dependent Care FSA Per household (not per person) |
$5,000 | None | $5,000 |
| 529 College Savings Gift tax exclusion per beneficiary |
$19,000 | 5-year superfunding: $95,000 | No IRS annual max |
IRA note: The $7,000 IRA limit is shared across all your IRAs combined. You cannot contribute $7,000 to a Traditional IRA and $7,000 to a Roth IRA in the same year — only $7,000 total, split however you like between them.
SECURE 2.0 Super Catch-Up: Ages 60–63
The SECURE 2.0 Act created a new "super catch-up" contribution window for workers aged 60, 61, 62, and 63. Instead of the standard $7,500 catch-up, these workers can contribute an extra $11,250 to their 401(k), 403(b), or governmental 457(b). This is the largest three-year savings window in retirement planning history.
Important: The super catch-up only applies at ages 60, 61, 62, and 63 — it does not continue at 64. At 64, the catch-up reverts to the standard $7,500. If you're approaching 60, this three-year window is a powerful opportunity to dramatically boost your retirement balance before the window closes.
2025 vs. 2026: What Changed?
| Account | 2025 Limit | 2026 Limit | Change |
|---|---|---|---|
| 401(k) / 403(b) employee | $23,500 | $23,500 | No change |
| 401(k) catch-up (50–59, 64+) | $7,500 | $7,500 | No change |
| 401(k) super catch-up (60–63) | $11,250 | $11,250 | No change |
| 401(k) total w/ employer | $70,000 | $70,000 | No change |
| Traditional / Roth IRA | $7,000 | $7,000 | No change |
| SIMPLE IRA | $16,500 | $16,500 | No change |
| HSA — Self-only | $4,150 | $4,300 | +$150 ↑ |
| HSA — Family | $8,300 | $8,550 | +$250 ↑ |
| Health FSA | $3,200 | $3,300 | +$100 ↑ |
2026 Roth IRA Income Limits (Phase-Out Ranges)
Roth IRA eligibility phases out at higher incomes. Above the upper limit, you can't contribute directly — but you can still use the backdoor Roth IRA strategy regardless of income.
| Filing Status | Phase-Out Begins | Phase-Out Ends | Above Upper Limit |
|---|---|---|---|
| Single / Head of Household | $150,000 | $165,000 | No direct Roth IRA |
| Married Filing Jointly | $236,000 | $246,000 | No direct Roth IRA |
| Married Filing Separately | $0 | $10,000 | No direct Roth IRA |
Backdoor Roth IRA: If your income exceeds the Roth IRA limit, you can contribute to a non-deductible Traditional IRA and then convert it to a Roth. This strategy is legal and has no income limit. The best apps for executing a backdoor Roth — Fidelity, Vanguard, and Betterment — all support this in-platform.
2026 Traditional IRA Deductibility Phase-Out
Anyone with earned income can contribute to a Traditional IRA — but the tax deduction phases out if you (or your spouse) have a workplace retirement plan.
| Situation | Phase-Out Begins | Phase-Out Ends |
|---|---|---|
| Single — covered by workplace plan | $79,000 | $89,000 |
| Married filing jointly — covered by workplace plan | $126,000 | $146,000 |
| Married filing jointly — spouse has workplace plan, you don't | $236,000 | $246,000 |
| Not covered by any workplace plan | Full deduction at any income | |
HSA Contribution Rules: The Triple Tax Advantage
Health Savings Accounts (HSAs) are the only account with a triple tax advantage: contributions are pre-tax, growth is tax-free, and withdrawals for qualified medical expenses are tax-free. To contribute, you must be enrolled in a High-Deductible Health Plan (HDHP).
| HSA Rule | 2026 Amount |
|---|---|
| Individual (self-only) contribution limit | $4,300 |
| Family contribution limit | $8,550 |
| Catch-up contribution (age 55+) | +$1,000 |
| HDHP minimum deductible — individual | $1,650 |
| HDHP minimum deductible — family | $3,300 |
| HDHP out-of-pocket max — individual | $8,300 |
| HDHP out-of-pocket max — family | $16,600 |
Pro tip: After age 65, HSA funds can be withdrawn for any purpose (not just medical) and taxed at ordinary income rates — just like a Traditional IRA. This makes the HSA effectively a second IRA with a bonus tax break on medical expenses. The best strategy: invest your HSA, pay medical bills out of pocket now, and reimburse yourself years later.
Maximum Total You Can Save in 2026
If you max every available account, here's what's possible at different ages:
| Account | Under 50 | Ages 50–59 / 64+ | Ages 60–63 |
|---|---|---|---|
| 401(k) — employee only | $23,500 | $31,000 | $34,750 |
| Roth or Traditional IRA | $7,000 | $8,000 | $8,000 |
| HSA (family) | $8,550 | $9,550 | $9,550 |
| Health FSA | $3,300 | $3,300 | $3,300 |
| Total tax-advantaged savings | $42,350 | $51,850 | $55,600 |
Not Sure Which Retirement Account to Use?
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Read Betterment Review →Frequently Asked Questions
What is the 401(k) contribution limit for 2026?
The 2026 401(k) employee contribution limit is $23,500. Workers aged 50–59 and 64+ can add a $7,500 catch-up contribution for a total of $31,000. Under SECURE 2.0, workers aged 60–63 have a special "super catch-up" of $11,250, bringing their max to $34,750.
The combined employer + employee limit is $70,000 ($77,500 with catch-up, $81,250 with super catch-up).
What is the IRA contribution limit for 2026?
The 2026 IRA limit is $7,000 for both Traditional and Roth IRAs combined. If you're 50 or older, add a $1,000 catch-up for a total of $8,000. This limit applies across all your IRAs — you can split it between Traditional and Roth however you like, but the total can't exceed $7,000 ($8,000 if 50+).
What is the SECURE 2.0 super catch-up contribution?
SECURE 2.0 created a "super catch-up" for workers aged 60, 61, 62, and 63 only. Instead of the standard $7,500 catch-up, they can contribute an additional $11,250 to 401(k), 403(b), or governmental 457(b) plans — for a total of $34,750 per year.
This benefit does NOT apply at age 64. At 64, catch-up reverts to the standard $7,500.
Can I contribute to both a 401(k) and a Roth IRA?
Yes — having a 401(k) at work does not prevent you from also contributing to a Roth IRA, as long as your income is within the Roth IRA phase-out range ($150,000–$165,000 for single filers, $236,000–$246,000 for married filing jointly in 2026).
Above those income limits, you can still use the backdoor Roth IRA strategy: contribute to a non-deductible Traditional IRA and convert it to Roth.
What are the 2026 HSA contribution limits?
The 2026 HSA limits are $4,300 for self-only coverage and $8,550 for family coverage. If you're 55 or older, you can add a $1,000 catch-up contribution. To contribute to an HSA, you must be enrolled in a qualifying High-Deductible Health Plan (HDHP) and not be enrolled in Medicare.
What happens if I contribute too much to a retirement account?
Excess contributions are subject to a 6% excise tax per year until corrected. If you over-contribute to a 401(k) or IRA, you must withdraw the excess (plus earnings on it) by the tax filing deadline (usually April 15, or October 15 with extension) to avoid the penalty.
For 401(k) excess contributions, contact your HR or plan administrator immediately — they can process a "return of excess contribution." For IRA overages, contact your brokerage to request a corrective distribution.